Questions related to materials in Appendix H:

Please answer these questions about Spotify in the next 20 minutes! Thank you.

a.) Does Spotify have any investments? If yes, indicate the type of investments (debt or stock) for current and prior year. Investments represent what percentage of total assets?

b. How does Spotify account for its investments in Marketable Securities (I.e., cost or equity method)?

c. Does Spotify account for the investments as trading or available for sale securities?

d. Where are the unrealized gains/losses related to investments in securities reported/ How much was the amount for current and prior year?